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[Cites 0, Cited by 0] [Section 50] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 50(2) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(2)The tax invoice issued under sub-section (1) shall contain the following particulars on the original as well as copies thereof-
(a)the words `tax invoice' in a prominent place;
(b)the name, address and registration number of the selling registered dealer;
(c)the name and address of the purchaser and his registration number, where the purchaser is a registered dealer;
(d)an individual pre-printed serialised number and the date on which the tax invoice is issued:
Provided that a dealer may maintain separate numerical series, with distinct codes either, as a prefix or suffix, for each place of business in case the dealer has more than one place of business in Andaman and Nicobar Islands or for each product in case he deals in more than one product or both:Provided further that such numerical series may be granted by the Commissioner, in such manner and from such date as may be notified by him;
(e)description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately;
(f)the signature of the selling dealer or his servant, manager or agent, duly authorised by him; and
(g)the name and address of the printer and first and last serial number of tax invoices printed and supplied by him to the dealer.